Freiman Corporation's most recent balance sheet and income statement appear below:

Balance Sheet
December 31, Year 2 and Year 1
(in thousands of dollars)
	Year 2			Year 1
Assets
Current assets:
Cash	$	186		$	146
Accounts receivable, net		285			305
Inventory		146			156
Prepaid expenses		53			53
Total current assets		670			660
Plant and equipment, net		830			830
Total assets	$	1,500		$	1,490
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	156		$	176
Accrued liabilities		103			103
Notes payable, short term		73			83
Total current liabilities		332			362
Bonds payable		319			329
Total liabilities		651			691
Stockholders' equity:
Common stock, $2 par value		126			126
Additional paid-in capital		265			265
Retained earnings		458			408
Total stockholders' equity		849			799
Total liabilities & stockholders' equity	$	1,500		$	1,490

Income Statement
For the Year Ended December 31, Year 2
(in thousands of dollars)
Sales (all on account)	$	1,830
Cost of goods sold		1,040
Gross margin		790
Selling and administrative expenses		424
Net operating income		366
Interest expense		61
Net income before taxes		305
Income taxes (30%)		92
Net income	$	213

The acid-test (quick) ratio at the end of Year 2 is closest to: